On February 11, 2019, Hussey Incorporated purchased 2,000 of the 11,000 outstanding voting shares of Lewis Properties common stock. At the time of the purchase, shares of Lewis Properties traded at $51 on the market. Lewis Properties pays a $0.75 annual dividend on September 15 each year. On December 31, 2019, Lewis Properties common stock traded at $61.

A. Provide the entries for the purchase, receipt of dividend, and fair value adjustment of Hussey Incorporateds investment in Lewis Properties common stock.